Search
Medicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement
… Objective To determine whether Medicaid inappropriately paid for drugs from manufacturers that did not enter into a national drug rebate agreement (NDRA). The audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2024/02/23/medicaid-program-improper-payments-drugs-without-federal-drug-rebate-agreementFire Safety (2015-MS-1)
… Poughkeepsie [pdf] , Rome [pdf] , Saratoga Springs [pdf] , and White Plains [pdf] , and the Villages of Hempstead [pdf] … in an effective enforcement of the Fire Code (i.e., fire safety of buildings) within their jurisdictions for the …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… management and calculation of separation payments for the period July 1, 2012 through October 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $112.5 … written policies or procedures to formalize the process for calculating, reviewing, approving and making separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andTerryville Fire District – Treasurer’s Duties (2017M-136)
… separate from the Town of Brookhaven and Suffolk County, in which it is located. The District, which is governed by an … and emergency rescue services to about 25,000 residents in the hamlets of Terryville and Port Jefferson Station. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Executive Committee has not provided adequate oversight of fundraising activities. The Company entered into an agreement with a Board member for work performed at the … revenues, expenses and all cash balances. Ensure that fundraising revenue is properly accounted for. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mCayuga County – County Bridge Maintenance (S9-13-4)
… Key Findings The County does not have a written plan for bridge maintenance or replacement. The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Background The Seymour Public Library District is located in the City of Auburn, Cayuga County and serves the City of … not generate a daily cash report from the System to assist in reconciling daily fine and fee collections or to review …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Massapequa Water District (2014M-100)
… determine if the Board appropriately provided individual life insurance policies to District employees for the period … is located in the Town of Oyster Bay in Nassau County and serves the entire incorporated village of Massapequa Park …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Rochester City School District – Payroll and Procurement (2016M-435)
… the District properly calculated and adequately supported payroll-related payments and payments for goods and services … policies or procedures for the processing or monitoring of payroll payments. In our audit sample of payroll payments, we …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… without fair competition, did not seek competitive price quotes when procuring goods and services totaling $16,028, …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsOrdinary Disability (Section 362) – New Career Plan
… disability retirement must be submitted while you are in service or within 90 days from the date you: Are last paid …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-disability-section-362Ordinary Disability (Section 362) – Police and Fire Plan
… or more years of service credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If approved, this … Compensation or other similar employer-funded benefits as long as you have not resigned or been terminated from …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-disability-section-362Ordinary Disability (Section 362) – Non-Contributory Plan with Guaranteed Benefits
… or more years of service credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If approved, this … Compensation or other similar employer-funded benefits as long as you have not resigned or been terminated from …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-disability-section-362Spencer-Van Etten Central School District – Financial Condition (2014M-233)
… Purpose of Audit The purpose of our audit was to examine the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Elmont Union Free School District – Financial Condition (2017M-82)
… our audit was to review the District’s financial condition for the period July 1, 2013 through December 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $85.8 … The District overestimated expenditures by $19 million for fiscal years 2013-14 through 2015-16. For fiscal years …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… under the Not-For-Profit Corporation Law and is located in the Town of Camillus in Onondaga County. The Department provides fire protection … is properly recorded and reported. Debit cards were used in violation of the Department’s bylaws, which require …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072One-Year FAS – Career Plan
… your retirement will be calculated based on a one-year FAS unless the three-year calculation provides a higher FAS. (Note: This benefit is generally not available to Tier 6 members.) The one-year FAS includes only the regular compensation earned during the …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasOne-Year FAS – New Career Plan
… will be calculated based on a one-year FAS unless the three-year calculation provides a higher FAS. (Note: This … benefit is generally not available to Tier 6 members.) The one-year FAS includes only the regular compensation … the last 12 months preceding retirement. The calculation of a one-year FAS can include, but is not limited to, the …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasFairview Fire District – Audit Follow Up (2009M-211-F)
… of Review The purpose of our review was to assess the District’s progress, as of September 2014, in implementing … is located in the Town of Greenburgh in Westchester County and is a district corporation of the State, distinct and … miles and services 26,000 residents. The District’s budget for 2009 was approximately $11 million. Results of Review …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fService Retirement Benefit – En-Con Police Officers Plan
… Eligibility You may retire at any age after completing 25 years of En-Con police service, or you may qualify for a service retirement … age 60 before having served 25 years as an En-Con police officer. The Benefit With 25 years of creditable service, …
https://www.osc.ny.gov/retirement/publications/1822/service-retirement-benefit